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A property owner asks how to classify the income obtained from renting two different areas of their property. The DGT responds that, if it is not an economic activity, it constitutes returns on real estate capital.
Question posed: Requests to know the classification of said income for the purposes of Personal Income Tax and the fulfillment of formal obligations regarding the income tax return.
If the lease does not meet the requirements to be an economic activity according to Article 27.2 of the LIRPF, the income derived from the rental of the areas of the property is considered returns on real estate capital. This is based on Article 22 of the LIRPF.
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